Purpose Public sector auditing research has changed rapidly over the past four decades.
This paper aims to reveal how the field has developed and identify avenues for future …

Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting
considerable interest from academics and practitioners alike, in terms of its emergence …

This paper explores the value of financial statement auditing in the public sector. The study
applies theory about auditing from the private sector as well as the public sector to explore …

Few cross-country studies examine the effects of auditing quality on public sector corruption.
We present a definition of good auditing consisting of three principles: independence …

Ongoing transformations of the political organization of Europe, where both the nation-state
and the European Union are challenged, make it possible to explore phenomena that are …

This article gives a short review of recent research on public sector audit, and then
introduces six articles in a special issue on public sector audit in contemporary society …

This article analyses survey data regarding the impact of supreme audit institutions'(SAIs)
performance audit on public administration in four Nordic countries. Regression analysis …

Abstract International pressures on Supreme Audit Institutions (SAIs) to fight corruption are
increasing. Nevertheless, SAIs lack a clear mandate and may appear ineffective in their …

The results of a survey of 118 Estonian public officials show that auditees can perceive
performance audit to be useful even if it does not lead to specific changes in policies or …

Performance audit is widespread but contested. The “audit society” proposition holds that
audits are rituals producing comfort, whereas the “mandatory audit” proposition in public …